TY  - JOUR
AB  - The author, chief executive of the Association of Corporate Treasurers, looks ahead at two challenges of 2004 in the continuing arguments over international financial reporting rules on financial instruments, which he believes will create inconsistencies in banking accounts and treasury practices, and in the implementation of the Sarbanes‐Oxley legislation which he believes will create a burden of excessive certification.
VL  - 12
IS  - 2
SN  - 0965-7967
DO  - 10.1108/09657960410699009
UR  - https://doi.org/10.1108/09657960410699009
AU  - Raeburn Richard
PY  - 2004
Y1  - 2004/01/01
TI  - Caught in the middle: the treasury view of 2004
T2  - Balance Sheet
PB  - Emerald Group Publishing Limited
SP  - 25
EP  - 27
Y2  - 2024/04/20
ER  -